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Lumpkins v. Comm'r of Internal Revenue

United States Tax Court
Feb 22, 2023
No. 1236-22 (U.S.T.C. Feb. 22, 2023)

Opinion

1236-22

02-22-2023

DAVID LUMPKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On January 10, 2022, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served February 28, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration.

Subsequently, on March 21, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. However, no Amended Petition has been received to date. Accordingly, the premises considered, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioner failed to file a proper Amended Petition.


Summaries of

Lumpkins v. Comm'r of Internal Revenue

United States Tax Court
Feb 22, 2023
No. 1236-22 (U.S.T.C. Feb. 22, 2023)
Case details for

Lumpkins v. Comm'r of Internal Revenue

Case Details

Full title:DAVID LUMPKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 22, 2023

Citations

No. 1236-22 (U.S.T.C. Feb. 22, 2023)